https://www.taxtmi.com/caselaws?id=463981 ITAT DELHI held that the notice under s.143(2) issued by ITO Ward 71(2) was valid and timely, but the subsequent notice and assessment by ITO Ward 17(4) under s.143(3) were invalid as issued beyond the prescribed period and without any valid transfer or assumption of jurisdiction under s.127. In absence of evidence of a s.127 transfer or jurisdictional assumption, the assessment framed by ITO Ward 17(4) was quashed and the appellant's ground on jurisdiction was allowed. en-us Wed, 29 Jan 2025 00:00:00 +0530 Thu, 25 Sep 2025 13:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463981 ITAT DELHI held that the notice under s.143(2) issued by ITO Ward 71(2) was valid and timely, but the subsequent notice and assessment by ITO Ward 17(4) under s.143(3) were invalid as issued beyond the prescribed period and without any valid transfer or assumption of jurisdiction under s.127. In absence of evidence of a s.127 transfer or jurisdictional assumption, the assessment framed by ITO Ward 17(4) was quashed and the appellant's ground on jurisdiction was allowed. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463981